Mississippi - Session 2026
Title: Income tax; authorize credit for fuel tax paid by commercial and charter boaters for fuel used on water rather than roads.
AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR TAXES PAID UNDER SECTIONS 27-55-519 AND 27-55-521 BY A CHARTER BOAT OPERATOR OR A COMMERCIAL FISHERMAN ON THE PURCHASE OF FUEL USED ON BODIES OF WATER, RATHER THAN ON ROADS OR HIGHWAYS; TO PROVIDE THAT ANY UNUSED PORTION OF THE CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCEEDING TAX YEARS; TO PROVIDE THAT THE AMOUNT OF THE CREDIT THAT MAY BE UTILIZED IN ANY TAX YEAR SHALL NOT EXCEED THE TOTAL STATE INCOME TAX LIABILITY OF THE TAXPAYER FOR THAT YEAR; TO PRESCRIBE THE CONTENT REQUIRED IN THE APPLICATION FOR THE CREDIT; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE REGULATIONS AS NEEDED TO ADMINISTER THIS ACT; AND FOR RELATED PURPOSES.
| Date | Event | Detail |
|---|---|---|
| 2026-02-17 | Introduced | Bill introduced |
| 2026-02-25 | Status | failed |
| 2026-02-25 | Latest Action | (S) Died In Committee |
| Bill | Title | Status |
|---|---|---|
| HB 1076 | Preserving Lawful Utilization of Services for Veterans Act of 2026 (PLUS Act); create. | enrolled |
| HB 1224 | Mississippi Keeping Kids Safe Online Act; create. | unknown |
| SB 2322 | Driver's license; amend provision related to. | unknown |
| SB 2599 | DPS property in Lauderdale County, Mississippi; authorize DFA to sell and convey. | enrolled |
| SB 2917 | Budget; provide for various transfers of funds, and create various special funds. | unknown |
| SB 2931 | City of Natchez and Adams County; extend repealer on, and revise amounts of, authority to contribute annually to Natchez, Inc. | enrolled |
| SB 3091 | Appropriation; Agriculture and Commerce, Department of. | enrolled |
| SB 3124 | Pregnancy Resource Act; revise tax credits authorized for contributions to certain charitable organizations. | enrolled |